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Bachelor of Commerce, Accounting Major

Regulations amended, effective September 1, 2022.

This program is designed for students seeking a rigorous, technically based business degree comparable in content to most Bachelor of Commerce degrees in Canada. Courses in all core business areas are required, including marketing, statistics, financial accounting, management accounting, finance, economics, information systems, strategic management, organization behaviour, and commercial law.

All students in the Bachelor of Commerce program will complete a common set of core courses in Years 1, 2, 3, and 4. The core courses are the same for the general Bachelor of Commerce degree and the six majors: Accounting, Business Technology Management, Finance, Human Resources Management, Indigenous Business, and Marketing.

The Bachelor of Commerce degree is offered by Athabasca University’s Faculty of Business. For more information, phone 1-800-468-6531 or email.

Accounting Major

The Bachelor of Commerce, Accounting Major offers flexibility and generous transfer arrangements to meet professional accounting association requirements. Students focus on financial and management accounting, along with taxation, auditing, and accounting information systems.

For details about earning your CPA designation, visit the Chartered Professional Accountant page of the Faculty of Business website.

Planning your program

Our online program plans can assist you in selecting the courses needed to fulfill your program requirements.

Counselling Services offers an assessment website, Mapping Your Future.

Athabasca University has also developed program learning outcomes that describe the career options that may be available to you upon graduating.

Enrolment restriction

Students will not be accepted into the Bachelor of Commerce program if they have:

  • a degree in administration, business, commerce or management;
  • a degree with a major or concentration in administration, business, commerce, or management; or
  • any equivalency programs from Athabasca University or another university.

Students are not permitted to obtain a second undergraduate degree in the same field or related field as their first undergraduate degree. Those students who hold an international undergraduate degree who wish to obtain a Canadian credential, or those students who wish to obtain another Bachelor’s degree in a major different than their first undergraduate degree, will be permitted in consultation with the Program Director and reviewed by the Office of the Registrar.

Regulations governing all Bachelor of Commerce students

Students complete the program regulations in effect at the time of their enrolment.

Students must have a weighted average of at least 1.7 (C-) across all courses taken at Athabasca University towards a Bachelor of Commerce degree in order to graduate.

The degree conversion provision is available to Athabasca University students who have been awarded a three-year AU degree and wish to convert to a four-year degree. Students with a three-year AU degree may convert that degree into the four-year Bachelor of Commerce program. For more information about this regulation, please review the Undergraduate Degree Conversion from Three- to Four-Year Program Policy.

Transfer credit will not be accepted if course(s) completed more than:

  • 10 years ago in the Business and Administrative Studies area of study at the senior (300/400) level;
  • 5 years ago in CMIS (all levels);
  • 10 years ago in Statistics (all levels).

If you are currently working in the field and provide evidence of work being completed, this restriction may be waived. Transfer credit being used to satisfy options other than those in the Business and Administrative Studies area will not be restricted.

Students who hold a recognized first degree in a field outside of business or management and who wish to obtain an AU undergraduate degree in a different subject area, must apply under the second undergraduate degree regulations. These students will receive up to 60 credits of block transfer award toward the first two years of the Bachelor of Commerce.

A passing grade is required in ACCT 250 or ACCT 253, CMIS 245, ADMN 233 or ENGL or COMM at the junior level or higher (3 credits), ECON 247, ECON 248, and MGSC 301 (or their equivalencies) in order to meet degree requirements. If no equivalents are found, the credits remaining to complete the degree may increase. View the program plans for help in planning your degree.

Applied and technology degrees are not considered to be a basis of admission for second undergraduate degree programs. Applicants presenting applied or technology degrees from recognized colleges or technical institutes will be considered for admission in the post-diploma regulations of the program.

Transfer credit awarded may be increased up to residency limits for additional course work taken outside the first credential that applies. Preparatory (100 level) credits cannot be used to fulfill the requirements of a second undergraduate degree.

Exceptions to these regulations may be permitted to allow a course-by-course assessment in consultation with the Program Director in order to maximize transfer credit so as to best advantage the student.

Residency requirement must still be maintained.

Program structure

program structure
Total credits in the program 120
Required courses (Years 1 and 2) 39
Options 21
Required courses (Years 3 and 4) 30
Accounting Major core courses 15
Accounting Major electives 9
Other options 6
A minimum of 12 Business and Administrative Studies credits must be at the 400 level (including ADMN 405). 12
Residency requirement: A minimum of 30 credits must be obtained through Athabasca University in senior (300 or 400) level courses. These 30 credits must include ADMN 405 (3 credits) plus 12 credits from the list of required courses for Years 3 and 4.
Graduation with Distinction or Great Distinction. At least 24 credits must be obtained through Athabasca University in order to be considered. 24
Maximum Prior Learning Assessment and Recognition credits 21

Bachelor of Commerce, years 1 and 2 (60 credits)

Required courses

(39 credits)

years 1-2 required courses
ACCT 250 or
ACCT 253		 Accounting for Managers
or
Introductory Financial Accounting*		 (3)
  *Students who are planning to pursue a professional accounting designation or further courses in Finance are advised to take ACCT 253.  
ADMN 232
or
ADMN 201		 Introduction to Management
or
Introduction to Business Studies		 (3)
ADMN 233 Writing in Organizations (3)
COMM 243 or
COMM 277		 Interpersonal Communication
or
Group Communication		 (3)
CMIS 245 Microcomputer Applications in Business (Windows) (3)
ECON 247 Microeconomics (3)
ECON 248 Macroeconomics (3)
LGST 369 Commercial Law (3)
MKTG 396 Introduction to Marketing (3)
MATH 244 or
MATH 260 or
MATH 265 or
MATH 270		 Business Mathematics
or
Calculus for Social Sciences and Economics**
or
Introduction to Calculus I
or
Linear Algebra I		 (3)
  **Recommended for students in the Finance major.  
MGSC 301 Statistics for Business and Economics I (3)
PHIL 252 Critical Thinking (3)
PHIL 333 or
PHIL 337		 Professional Ethics
or
Business Ethics		 (3)

Options*

(21 credits)

year 1-2 options
  1. Business and Administrative Studies credits at the junior (200) or senior (300 or 400) level
 (3)
  1. Non "Business and Administrative Studies" credits at the junior (200) level (an English course is recommended)
 (6)
*A maximum of 3 credits in any area of study at the preparatory (100) level can be taken in the above 9 credits.  
  1. Non "Business and Administrative Studies" credits at the senior (300 or 400) level)
 (12)

Accounting Major, years 3 and 4 (60 credits)

Required courses

(30 credits)

required courses
ACCT 355 Cost Analysis (3)
ADMN 417
or
ECON 401		 International Business Management
or
The Changing Global Economy		 (3)
CMIS 351 Management Information Systems (3)
FNCE/ECON 300
or
FNCE 370		 Financial Economics
or
Overview of Corporate Finance*
* Must take FNCE 370 if pursuing CPA designation.		 (3)
HRMT 386 Introduction to Human Resource Management (3)
MGSC 312 Statistics for Business and Economics II (3)
MGSC 368
or
MGSC 369		 Introduction to Production and Operations Management
or
Service Operations Management		 (3)
ORGB 364 Organizational Behaviour (3)
ADMN 404 Capstone I: Strategic Management (3)
ADMN 405 Capstone II: Application and Integration of Contemporary Business Topics* (3)
*ADMN 405 must be taken with AU. Transfer credit will not be awarded. It should be taken as the last course in the program.

Accounting Major core courses

(15 credits)

accounting major core courses
ACCT 351 Intermediate Financial Accounting I (3)
ACCT 352 Intermediate Financial Accounting II (3)
ACCT 460 Principles of Auditing (3)
TAXX 301 Taxation I (3)

And one of the following courses:

and one of the following courses
FNCE 371
or
FNCE 401
or
FNCE 403		 Applications in Corporate Financing
or
Investments
or
Derivatives and Risk Management		 (3)

Accounting Major electives

(9 credits selected from the following)

accounting major electives
Any other senior (300 or 400) level Accounting (ACCT), Taxation (TAXX), Finance (FNCE) course, or CMIS 455. (9)

Other options

(6 credits)

other options

Senior (300 or 400) level Non "Business and Administrative Studies" credits

 (6)
Information effective Sept. 1, 2022 to Aug. 31, 2023.

Updated July 26, 2022 by Office of the Registrar (calendar@athabascau.ca)

https://www.athabascau.ca/calendar/2022/ 8be566680a2a55f3406c7062326b61b5